Translated with AI
The Agency for Innovation and Digital Technologies under the President of Tajikistan approved a special regulatory regime for the implementation of a pilot project in the area of taxation of individual entrepreneurs. The corresponding order was signed by the agency's director on April 2, 2026.
The document provides a new mechanism for monitoring electronic transfers between individuals via e-wallets and digital payment systems. The authorities intend to identify cases where transfers are used for covert business activities without state registration and tax payments.
According to the approved procedure, if transfers between individuals are recognized as commercial transactions, the funds received may be considered as income subject to taxation.
The document places particular emphasis on the number of transfers. Specifically, if an individual receives more than 10 transfers via e-wallets in a single day, the system may classify such transactions as commercial activity. In this case, the information will be automatically forwarded to tax authorities for verification and possible registration of the recipient as an individual entrepreneur.
Furthermore, the document provides a separate mechanism for monitoring large transfer flows. If one person receives more than 80 transfers in a month, even if they are designated as non-commercial, this information will also be forwarded to tax authorities for analysis of potential business activity.
The document notes that after receiving the information, tax authorities must determine within 10 days whether the citizen is engaged in entrepreneurial activity.
If such activity is confirmed, tax authorities will be able to register the individual as a business entity electronically. After registration, the information will be entered into the Unified State Register of Legal Entities and Individual Entrepreneurs, and the individual will receive an electronic confirmation of state registration via their personal taxpayer account.
The new procedure is being introduced as part of a pilot project and concerns the use of e-wallets and digital payment services. The document was adopted in accordance with a decree of the President of Tajikistan on the activities of the Agency for Innovation and Digital Technologies, as well as a government resolution on a special regulatory regime in the field of innovation and digital technologies.
In fact, the new rules are aimed at strengthening controls over money transfers that can be used for trade, provision of services, or other entrepreneurial activities without official registration.
The document does not mention restrictions on ordinary personal transfers between citizens. However, the system will analyze the frequency of transactions and their potential commercial nature.
The authorities also ordered the agency's structural divisions, tax authorities, and local executive authorities to ensure the implementation of the new procedure and oversee its enforcement.
